Incentives that attract entrepreneurs to do businesses in these States (remote areas), may fail miserably if grassroot complications are not addressed effectively discusses Abhishek A Rastogi, Partner at Khaitan & Co.

In the past, under the Advance Authorisation Scheme, exporters would import duty-free goods and then re-export after value addition. The only condition for such exemption was that the raw material must be used for exports.

"IGST refunds amounting to Rs 21,142 crore and RFD-01A refunds totalling Rs 16,920 crore has been sanctioned by CBIC and state governments as on June 16, 2018," Minister of State of Commerce and Industry C R Chaudhary said in a written reply to the Rajya Sabha.